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Consolidation in the Courts paper


This paper covers:

  • alternative judicial approaches to interpreting legislation
  • recent cases on interpretation of tax legislation, including Hastie Holdings
  • how a court is likely to approach Part IVA in the context of tax consolidation.

Author profile:

Author Photo - Michael Flynn QC CTA-Life
Michael Flynn QC CTA-Life
Michael is a Barrister specialising in taxation, is the immediate past National President of The Tax Institute. Michael has appeared before the Federal Court and the High Court in many cases on behalf of both taxpayers and the Commissioner. Michael has been a member of various committees of The Tax Institute for over 20 years, including Victorian State Council (he is a past State Chair) and National Council. He lectures in the postgraduate program at Melbourne University. Current at 02 June 2015 Click here to expand/collapse more articles by Michael FLYNN.

This was presented at 4th National Consolidation Symposium.

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ATO perspective on consolidation - Unravelling the mysteries of the single entity rule

Author(s):  Des MALONEY,  Peter WALMSLEY

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Consolidation: Legislative changes (Part B)

Author(s):  Peter MURRAY

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Consolidation and mining assets – Some selected acquisition issues checklist

Author(s):  Cameron RIDER

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Tax consolidation – Financial services

Author(s):  Tony STOLAREK

Materials from this session:

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